Construct · 1 fields · 1 citations

aggregate earnings management score: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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International accounting

a country-level index combining several smoothing and loss-avoidance measures, used to relate earnings management to investor protection.

In international accounting, aggregate earnings management score refers to a country-level index combining several smoothing and loss-avoidance measures, used to relate earnings management to investor protection. This meaning comes from Leuz (2003) in Journal of Financial Economics.[1]

Unit
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Nearby constructs

aggregate3 fields · 6 citationsjingle · one word, three constructs earnings management1 fields · 1 citationsanchor · a standalone construct index5 fields · 11 citationsjingle · one word, five constructs

References

Leuz, C., Nanda, D., & Wysocki, P. D. (2003). Earnings management and investor protection: an international comparison. Journal of Financial Economics, 69(3), 505-527. https://doi.org/10.1016/s0304-405x(03)00121-1

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